| | | | | | | | |
| Name | | Jurisdiction |
| ACRC Holdings LLC | | Delaware |
| ACRC Lender LLC | | Delaware |
| ACRC Lender C LLC | | Delaware |
| ACRC Lender W LLC | | Delaware |
| ACRC Lender W TRS LLC | | Delaware |
| ACRC 2017-FL3 Holder LLC | | Delaware |
| ACRC Lender ML LLC | | Delaware |
| ACRC Mezz Holdings LLC | | Delaware |
| ACRC Warehouse Holdings LLC | | Delaware |
| ACRC 2017-FL3 Holder I L.P. | | Delaware |
| ACRE Commercial Mortgage 2017-FL3 Ltd. | | Cayman |
| ACRE Commercial Mortgage 2017-FL3 LLC | | Delaware |
| ACRC 2017-FL3 TRS LLC | | Delaware |
| ACRC 2017-FL3 Holder REIT LLC | | Delaware |
| ACRC MP Owner LLC | | Delaware |
| ACRC WM Owner LLC | | Delaware |
| ACRC WM Tenant LLC | | Delaware |
| ACRC Lender Woodside LLC | | Delaware |
| ACRC Lender MS LLC | | Delaware |
| ACRE Commercial Mortgage 2021-FL4 Ltd. | | Cayman |
| ACRE Commercial Mortgage 2021-FL4 LLC | | Delaware |
| ACRC MA Holdings LLC | | Delaware |
| ACRC 2022-FL5 Holder LLC | | Delaware |
| ACRE Commercial Mortgage 2022-FL5 LLC | | Delaware |
| ACRC 2021-FL4 Holder LLC | | Delaware |
| ACRC Lender CO LLC | | Delaware |
| ACRC Lender MS II LLC | | Delaware |
| ACRC TFL Owner LLC | | Delaware |
| ACRC FL3 REIT Lender LLC | | Delaware |
| ACRC Exchange Owner LLC | | Delaware |
| | |